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Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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Articles 2,715 Documents
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PENGARUH KARAKTERISTIK PEKERJAAN, KOMUNIKASI INTERNAL DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KEPUASAN KERJA PADA PT. CITRA CITI PACIFIC PEKANBARU (STUDI PADA PENGELOLA MALL SKA PEKANBARU) Lubis, Suryana Tessa; Sasmita, Jumiati; Rama, Rovanita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to determine the effect of job characteristics, internal communications, and transformational leadership on employee job satisfaction at PT. Citraciti Pacific Pekanbaru. The population in this study were all employees at PT. Citraciti Pacific Pekanbaru totaling 98. While the sampling technique using census method. Analysis of data using multiple linear regression with SPSS program. Based on the results of data analysis known that the job characteristics, internal communications, and the simultaneous effect of transformational leadership on employee job satisfaction at PT. Citraciti Pacific Pekanbaru, job characteristics partial effect on employee job satisfaction, internal communication partial effect on employee job satisfaction, leadership transformational partial effect on employee job satisfaction. So to maximize employee satisfaction, the company should give a salary appropriate and balanced with the workload on the responsibility of employees, to maximize the characteristics of the job, workers will always contribute to the resolution of existing problems in the company, to maximize internal communications, expected leaders improve surveillance systems No order to work properly, and to maximize the transformational leadership, it is expected the company to provide sanctions for employees or leaders who do not arrive on time, especially when there are meetings and so forth.Keywords: Job Characteristics, Communication, Leadership, and Satisfaction.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP BELANJA MODAL (Studi Empiris Pada Pemerintah Kabupaten / Kota Di Provinsi Sumatera Barat Periode 2011 - 2014) Said Ridho Fadillah; Enni Savitri; Rofika Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to test empirically the influence of Local Revenue, General Allocation Funds, Special Allocation Funds, and the Revenue Sharing Funds to Capital Expenditures. The population used in this study is the Regional Government of West Sumatra Province. With 12 districts / municipal being sampled. The sampling technique is Purposive Sampling. Data collection was carried out from the Local Budget (APBD) Realization Report from 2011 to 2014, obtained from the Directorate General of Fiscal Balance of Regional Government. The method of analysis in this study using multiple linear regression method with SPSS version 21. The results of this study prove that the local revenue has no effect on capital expenditure, this is because PAD is more widely used to finance routine / operational expenditure. General allocation funds have no effect on capital expenditures, because DAU is a block grant whose use is handed over to regions in accordance with local priorities and needs. Special allocation funds have a positive effect on capital expenditure, because DAK is specific purpose grant in accordance with national priorities. Revenue-sharing funds have a positive effect on capital expenditure, because DBH is used for the development of regional facilities and infrastructure.Keyword : Local Revenue, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Capital Expenditure
PENGARUH KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN PT. RAMAJAYA PRAMUKTI KECAMATAN TAPUNG KABUPATEN KAMPAR PROVINSI RIAU Safitri, Dini; Indarti, Sri; fitri, kurniawaty
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 2 (2017): Wisuda Oktober 2017
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Abstract

This study aims to test and prove empirically: direct or indirect influence of leadership and organizational commitment towards job satisfaction and employee performance. The population of the research was the employee remains employed at PT. Ramajaya Pramukti Tapung Subdistrict. The sample in this study were 129 employees from the entire population of permanent employees totalling 191 employees. Research samples taken by random sampling. Data collection techniques are used, namely by giving questionnaires and observation. Data analysis was done with the analysis line. The results of this research indicate that: Influential leadership positively and significantly to job satisfaction. The organization's commitment to a positive and significant effect against the job satisfaction. The leadership to a positive and significant effect on performance through job satisfaction. The organization's commitment to a positive and significant effect on performance through job satisfaction. Job satisfaction the positive and significant effect on performance. Good leadership and high organizational commitment will affect job satisfaction and improved employee performance PT. Ramajaya Pramukti Subdistrict Tapung Counties Kampar the Province of Riau.Keywords : leadership, organizational commitment, job satisfaction and employee performance
PENGARUH LEVERAGE, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Zulfikri Roskha; Zulbahridar '; Hariadi Yasni
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The aim of this study is to investigate the influence of leverage, good corporate governance, and firm size on earnings management. In the good corporate governace is proxied into institutional ownership, manegerial ownership, independent directors, audit quality, and commisioners. The population of this study is the manufacturing comapanies which are listed in Indonesia Stock Exchange in 2012 to 2014. The samples selection of this study is performed by using purpose sampling methode, consisted of 21 companies have been chosen based on selected according to the criteria of the sample from 141 populations. The methode analysis used in this study is multiple regression analysis. The coefficient of determination is 30%, in term of adjuted R square. This showed that dependent variable has low ability in explaining the variation of variables. Partially, the result of the study reveal that leverage, institutional ownership, manegerial ownership, audit quality, and firm size influence to the earnings management. And the other side, independent commisioners and board of commissioners aren’t influence to the earnings management. Simultaneously, the result of the study reveal that leverage, institutional manegerial ownership, independent commissioners, audit quality, board of commissioner, and firm size influence to the earnings management.Keyword : leverage, governance, size, and earning management
PENGARUH CUSTOMER RELATIONSHIP MARKETING TERHADAP KEPUASAN DAN LOYALITAS PELANGGAN SERVICE CENTER PT MULTI AUTO INTRAWAHANA DI KOTA PEKANBARU Musisko, Dede; Jushermi, Jushermi; Wasnury, Rendra
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

The research was conducted at PT. Multi Auto Intrawahana Pekanbaru. The purpose of this study was to determine the effect of Customer Relationship Marketing on Customer Satisfaction and Customer Loyalty Service Center PT Multi Auto Intrawahana in Pekanbaru. The population in this study is the customer service at PT. Multi Auto Intrawahana in Pekanbaru, amounting to 2486 people and the determination of the sample in this study using a formula Slovin and taken to the sampling method accidental sampling. Number of samples of this study are 96 customer service cars mazda in the previous year. The results of the study data analysis method using path analysis through IBM SPSS Version 20.0 shows that: 1) There is the influence of Customer Relationship Marketing on Customer Satisfaction Service Center PT. Multi Auto Intrawahana in Pekanbaru. 2) There is the influence of Customer Relationship Marketing on Customer Loyalty Service Center PT. Multi Auto Intrawahana in Pekanbaru. 3) influences of Customer Satisfaction to Customer Loyalty Service Center PT Multi Auto Intrawahana in Pekanbaru. 4) There is the influence of Customer Relationship Marketing on Customer Loyalty through Customer Satisfaction Service Center PT. Multi Auto Intrawahana in Pekanbaru.Keywords : Customer Relationship Marketing, Customer Satisfaction, Customer Loyalty
PENGARUH KOMPENSASI DAN PENGAWASAN TERHADAP EFEKTIVITAS KERJA KARYAWAN PADA PT. TOYOTA AGUNG AUTOMALL PEKANBARU Hardianto, Yudhi; ', Marzolina; ', Restu
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study carried out on PT.Toyota Agung AutoMall Pekanbaru.Under the guldance of Marzolina,SE,.MM and Drs.Restu,.MSi..The research aims to examine the influence of Compensation and monitoring to the Employee Performance Effectivity. Object of this research were service advisor, foreman, and technical at Toyota Agung Automall Pekanbaru. There are seventy four questionnaires were sent, but only sixty three questionnaires are returned. That data are analyzed by multiple regression method. The variables were examined are influence of Compensation and monitoring to the Employee Performance Effectivity. The results of this research showed that Compensation has an effect to the Employee Performance Effectivity, monitoring has an effect to the Employee Performance Effectivity. And the result of this research showed that the compensation and monitoring have an effect to the employee performance effectivity. The results of this research also showed that coefficient determinant is 38,7%.Keywords : Effectivity, Compensation, and monitoring
PENGARUH KETAATAN TERHADAP PERATURAN PERUNDANGAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN AKUNTANSI DAN KOMPETENSI APARATUR PEMERINTAH DAERAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (AKIP) (Studi Empiris Pada Satuan Kerja Perangkat Daerah Razi, Riska Fahrul; Savitri, Enni; ', Al Azhar A
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

the research aims to analyze of influencing the adherence of the law regulation, information technology utilization, accounting control and competency of human resources in government to performance accountability. Object of this research is department of SKPD Indragiri Hulu. There are ninety seven questionnaires were sent, but only eighty eight questionnaires are returned. That data are analyzed by linear regression method and SPSS program version 19. The results of this research showedadherence of the law regulation has an effect toperformance accountability with 0,000 significance, information technology utilization has an effect toperformance accountability with 0,000 significance, accounting control has an effect to performance accountability with 0,005 significance and competency of human resources has an effect toperformance accountability with 0,000 significance. The results of this research also showed that coefficient R square is 82,9%. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study. All variables also have strong relation with variable dependents in this research.Keywords: adherence of the law, information technology utilization, accounting control, and competency of human resources, performance accountability
PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTUTISIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Daniel Oscar Savero; Azwir Nasir; Devi Safitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aimed to determine the influence of independent directors, audit committee, institutional ownership and managerial ownership on the integrity of the financial statement. Independent variables used in this study are independent directors, audit committee, institutional ownership and managerial ownership, while the dependent variable in this study is the integrity of the financial statement are measured using conservatism index (C-Score).Populations used in this study is manufacture companies listed on IDX 2012-2014 where the total population is used by 10 companies. The sampling technique used was purposive sampling technique in which the number of observations obtained this study was 30 (10x3). Data analysis conducted with multiple regression model with help of software SPSS version 20,0.Of the result of the testing that has been done, the partial regression test(t test) showed that the independent variables independent directors, audit committee, institutional ownership and managerial ownership which has a significant influence on integrity of the financial statement. Its mean if the independent variabel independent directors, audit comittee, institutional ownership and managerial ownership grows, its can make change on integrity of the financial statement. and if the independent directors, audit comittee, institutional ownership and managerial ownership is being low, its can make integrity of the financial statement be low too.Keywords :Independent Commissioners, Audit Commite, Institutional Ownership and Managerial Ownership, Integrity of the Financial Report.
PENGARUH KESULITAN KEUANGAN, FINANCIAL LEVERAGE DAN PENGHINDARAN PAJAK TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2011-2014) Ostari, Vina; Anisma, Yuneita; Rofika, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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This study aims to determine the effect of financial distress, financial leverage and tax evoidance against the conservatism of accounting in companies listed on the Stock Exchange in 2011-2014. selecting the sample in this study using purposive sampling method in which a population of 149 selected according to criteria of a sample of 21 companies selected. Data analysis tool used is multiple regression. The results of this study indicate that financial difficulties negatively affect accounting conservatism with a significance value of 0659, financial leverage positive effect on accounting conservatism with significant value of 0001, tax evasion positive effect on accounting conservatism with a significance value of 0.003. sigifikan value in this study was ≤ 0:05. the coefficient of determination in this study was 0.301 indicating that 30.1% of the variation in accounting conservatism terjaadi affected by financial difficulties, financial leverage and tax evasion. Its residual 69.9% influenced by other variables not included in this study.Keywords:Financial Difficulties, Financial Leverage, Tax Evasion, and Accounting Conservatism
PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI, DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Empiris Pada SKPD Kabupaten Bengkalis) Dewi, Chindy Kurnia Rahma; Surya, Raja Adri Setiyawan; Hasan, Mudrika Alamsyah
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This research aimed to examine the influence of internal control, compansation suitability, compliance to accounting rules, and unethical behavior on tendency of accounting fraud. Populations of this research are SKPD Districk of Bengkalis. The technical sampling of this research uses total sampling. Data of this research obtained from at officer accounting and accounting staff. Type of data used are primary data. Data collection method used is survey, usingquestionnaire. Analysis used multiple linear regression. Analiysis statistical finding of statistical test provide following result : 1) internal control has effect on tendency of accounting fraud where the significant value 0,000 < 0,05 (H1 accepted), 2) compansation suitability has effect on tendency of accounting fraud where the significant value 0,017 < 0,05 (H2 accepted), 3) compliance to accounting rules has effect on tendency of accounting fraud where the significant value 0,009 < 0,05 (H3 accepted), 4) unethical behavior has effect on tendency of accounting fraud where the significant value 0,008 < 0,05 (H4 accepted). The results of the research indicates that internal control, compansation suitability, compliance to accounting rules effect significant negative on tendency of accounting fraud, while unethical behavior effect significant positif on tendency of accounting fraud.Keywords: Control, compansation, Rules, Behavior, Fraud

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